French General Tax CodeIn force
3: Non-deduction of income tax
Article 153
…he determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
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Showing 1671–1680 of 57536 articles for “Art. L 141-17 · Cass. com. 19 May 1998 · Cass. com. 24 May 2005 n° 784 · Cass. com. 15 May 1973 · Cass. com. 24 May 2011 n° 10-18.074 · Cass. 1re civ. 15 October 2014 n° 13-24.984”
…he determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
…he parties must make known to each other in good time the grounds of fact on which they base their claims, the evidence they produce and the pleas in law they rely on, so that each is in a position to…
If several investigative measures have been ordered, they shall be carried out simultaneously whenever possible.
…e measures are carried out, on the initiative of the judge or one of the parties according to the rules specific to each matter, on the basis of an extract or a certified copy of the judgment.
The decision ordering an investigative measure does not relieve the judge of jurisdiction. The decision indicates the date on which the case will be recalled for further examination.
A decision which, in the course of proceedings, merely orders or modifies an investigative measure shall not be notified. The same applies to a decision that refuses to order or modify the measure. Th…
A civil registrar who fails to require proof of the notification prescribed by Article 154 shall be sentenced to the fine provided for in the preceding article.
The judicial police comprise:1° Officers of the judicial police;2° Judicial police officers and deputy judicial police officers;3° Investigation assistants of the national police and the national gend…
The investigating judge appoints the expert responsible for carrying out the expert examination. If the circumstances justify it, he appoints several experts.
The provisions of articles 61-1 and 61-2 relating to the hearing of a suspected person or a victim as well as Articles 61-3 and 62-2 to 64-1 are applicable during the execution of letters rogatory. Th…
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